The Assam Finance (Sales Tax) (Amendment) Act, 1965

,. ·'- The 22nd March 1966 N .LJL.4 /63/15.-The following Act of the Assam Legislative Assemb \, which recei ved the assent of the President is hereby published for general information. ASSA M ACT VII OF 1966 (Received the assene of the President on thc 19th March, 1966) THE ASSAM FINANCE (SALES TAX) (AMEN[;MENT) A CT, .1965 [P ublish ed in the Assam Gaz ette Extraordinary, dated the 23rd March, 1966J An Act furthe r to amend the Assam Finance (Sales Tax) Act, 1956. Pre ble W hereas it is expedient further to amend the Assam F inance (Sales Tax) Act, 1956, hereinafter called the principal Act, in the manner hereinafter appearing; Assa m ACI xr of 19;6. ---------------------~ It is hereby enacted in the Sixteenth Year of the Republic of India as follows : - Short t itle, I . (1) T'h is Act, may be caIled the Assam extent and Finance (Sales T ax) (Amen d ment) Act, 1965. COmmence' ment. (2) It shall have ·the like extent as the prin­ cipal Act. (3) It shall come into forc e on such date as the State Go vernment m a y, by notifi ca tion in the Offic ial Gazette, a ppo int. 2. I n clause (ii) of sub-sec tio n (9) of section 2 of the principal Ac t,- Am end­ -:.ent of sec­ t ,on 2 of Avsam Act XI of 1956. A rn e n d­ ment of th e Schedule to Assam Act XI or 1956. ( f ) for the words "naye paise" or "naya p ai sa " , as the case may be, wh er ever the y occ ur in the clause, t he word "pai:ie" or " paisa " , as the case may be, shall be subs tit uted ; (2) betwee n the punctu a ti on "( i ) "~ and figures and words "4,'76 per cent u m", th e figures and words " t" 54 per centum in the case of go z.ds taxed a t the ra te or 7 paise in the r upee" ffJ !lowed by the punctuation "e;)" shall be inserted . 3. In the Se~dule to the principal Act,- (I) lor the figures and words " 5 nP. i n t he r upee" aga inst item numbers 1&;, 18, 21, 2~, 25, 2B, 29 and 32, the figures and words "7 paise in the rupee" shal l be substitu ted ; (2) for item 36, the foHowing sh all be sub­ stit uted , n amely :- "36. Tinned . cann ed , bottled or pa ked hods or p ro­ v isions inclu di r.g con- ­ fect ion ery, biscuits and cakes. 7 P;a;se in the rupee." ~---~----~----==---- ~--- 3 (3) After item 46, the following shall be inserted as items 47, 4U, 49, 50 and 51, namely- "47. AU machineries and spare parts thereof. 48. Pl astic, eeluloid and bake­ lite goods. 49. Ladies hand bags and other types of vanity bags. 50. Tinned, bottled or packed milk foods. 51. Petroleum coke and Petro­ leum gas. 7 Paise in the rupee. 7 Paise in the rupee. 7 Paise In the' rupee. S Paise in the rupee. S Paise in the rupee: t .... ..- U. TAHBILDAR, Deputy Secy. to the- Govt . of Assam , Law Department. ""----------- '---- - - -'-------------~/